Pengaruh Good Corporate Governance, Konservatisme Akuntansi terhadap Manajemen Laba (Study Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2020- 2022)
Keywords:
Good Business Management, Accounting Conservatism, Earnings Management, Manufacturing Companies, Indonesia Stock ExchangeAbstract
This study aims to determine how accounting conservatism and corporate governance affect earnings management of manufacturing companies listed on the IDX from 2020 - 2022. Corporate Governance consists of audit committee, independent board of commissioners, managerial ownership, and institutional
ownership. In this study, 26 manufacturing companies listed on the IDX in the consumer goods industry were sampled and the method used was purposive sampling. Multiple linear regression analysis was used to evaluate the relationship between the dependent variable, earnings management, and the independent variables, accounting conservatism and corporate governance. According to the study, corporate governance has a negative effect on earnings management. Thus, implementing good corporate management can
reduce earnings management practices. In contrast, accounting conservatism has a positive effect on earnings management, which means that companies that implement accounting conservatism
tend to use fewer earnings management practices. This study provides practical implications for stakeholders, particularly investors and corporate managers, to increase the application of
accounting conservatism and GCG in an effort to reduce earnings management practices that can harm shareholders and other stakeholders.
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